Search
Town of Coventry - Town Clerk/Tax Collector (2021M-180)
… The Clerk did not accurately record all real property tax collections, and the Clerk deposited some … they were received. As of July 31, 2021, a portion of real property tax penalties collected ($1,601), a taxpayer’s … records and reports. Key Recommendations Record all real property tax collections and Clerk fees accurately and in a …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-coventry-town-clerktax-collector-2021m-180Village of Port Jefferson – Justice Court Operations (2020M-56)
… officials agreed with our findings and indicated they plan to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/15/village-port-jefferson-justice-court-operations-2020m-56Lockport City School District - Procurement (2021M-198)
… could have used a more transparent procurement process for a $3.3 million security enhancement project. They did not seek competition for a facial/object recognition software license, prior to … as “piggybacking.” Officials did not seek competition for four professional service contracts totaling $238,000. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/13/lockport-city-school-district-procurement-2021m-198Town of Attica – Payments to Not-for-Profit Organizations (2021M-125)
… payments Town of Attica (Town) officials made to not-for-profit organizations were for appropriate purposes and were properly approved and … Key Findings The payments Town officials made to not-for-profit organizations were not always for appropriate …
https://www.osc.ny.gov/local-government/audits/town/2021/12/17/town-attica-payments-not-profit-organizations-2021m-125Town of Alfred – Incompatible Duties (2021M-99)
… Ensure that the bookkeeper’s appointment does not result in an incompatibility of duties. Ensure that AUDs are … B includes our comment on an issue that was raised in the Town’s response letter. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-alfred-incompatible-duties-2021m-99II.4.A Minimum Financial Reporting Requirements – II. New York State Financial Accounting
… prepared on a cash basis include: Combined Statements of Cash Receipts, Disbursements and Changes in Fund Balances for all funds of the State Combining Statements of Cash Receipts, Disbursements and Changes in Fund Balances …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4a-minimum-financial-reporting-requirementsInspector General
… New Yorkers need assurances that the Office is guided by the … staff. Fax 518-408-3931 Mailing Address Office of the State Comptroller Office of the Inspector General, 10th Floor … Comptroller to serve as a member of a committee of the New York State and Local Retirement System or of the Common …
https://www.osc.ny.gov/common-retirement-fund/resources/inspector-generalBroadalbin-Perth Central School District – Online Banking (2020M-144)
… acceptable computer use policy (AUP). As a result, five of the six online banking users were allowed to access …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/broadalbin-perth-central-school-district-online-banking-2020m-144Wage Theft Investigations
… of Labor Standards (Division) is committed to safeguarding New York State workers through vigorous enforcement of State Labor …
https://www.osc.ny.gov/state-agencies/audits/2014/06/06/wage-theft-investigationsSilver Creek Central School District – Financial Management (2022M-153)
… Key Findings The Board and District officials need to improve their budgeting practices and transparency. … As a result, the Board and District officials continued to not properly manage fund balance and reserves, resulting in more taxes being levied than were needed to fund operations. The Board and District officials: …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/silver-creek-central-school-district-financial-management-2022m-153Homeless Outreach Services in the New York City Subway System
… homeless outreach services in the New York City subway system and whether they have met their goal in reducing the number of homeless individuals in the subway system through placements. The audit covers the period … New York City Transit operates the New York City subway system, the largest subway transportation network in North …
https://www.osc.ny.gov/state-agencies/audits/2020/01/16/homeless-outreach-services-new-york-city-subway-systemTown of Gardiner – Town Clerk/Tax Collector (2024M-78)
… that was issued. Key Recommendations Deposit and remit all collections within the required time frames; recover …
https://www.osc.ny.gov/local-government/audits/town/2024/10/11/town-gardiner-town-clerktax-collector-2024m-78Hammond Central School District – Financial Management (2024M-70)
… School District (District) Board of Education (Board) and District officials properly managed fund balance and reserve funds. Key Findings The Board and District officials did not properly manage the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/hammond-central-school-district-financial-management-2024m-70Merrick Union Free School District – Financial Management (2024M-64)
… Free School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/merrick-union-free-school-district-financial-management-2024m-64Southampton Union Free School District – Financial Management (2024M-43)
… accounts in the annual budgets. Did not have support for the establishment of six reserves, overfunded two … Ensure adopted budgets include realistic estimates for revenues and appropriations. Ensure reserve fund balances …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43Freeport Union Free School District – Financial Management (2024M-49)
… demonstrating they were reasonably funded. For example: retirement contribution reserve has about $18.9 million, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/freeport-union-free-school-district-financial-management-2024m-49CUNY Bulletin No. CU-346
… Dues 468 PSC Adjunct Agency Shop 403 TIAA Supplemental Retirement Annuity (CUNY)* 406 Strike/Discip Fine 409 CUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-346-salary-increases-employees-represented-professional-staffAdvisory Council for the Retirement System
… regulations of the Comptroller (2 NYCRR Part 320), advises and makes recommendations to the Comptroller on the … Association of Towns Hon. Robert Jackson Chair of Civil Service and Pensions Committee New York State Senate Fran Turner Director …
https://www.osc.ny.gov/common-retirement-fund/resources/advisory-council-retirement-systemCUNY Bulletin No. CU-674
… processing and to provide agencies with the procedures for reporting certain salary increases. Affected Employees … University of NY and the PSC (Professional Staff Congress) for the Term of 12/01/2017 – 02/28/2023. CUNY Board of … Ed Repay State Loan 445 HC Flexible Spending 580 CUNY Medicare Deficiency Flat Rate 581 CUNY Social Security …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-674-2018-2020-professional-staff-congress-psc-retroactiveIX.1 Accounting for Federal Grants – IX. Federal Grants
… is to explain terminology, policies, and procedures used in connection with federal grant accounting, drawdowns, and reporting. The policies and … to this Guide, and/or Operational Advisories and/or by the Division of the Budget. Accounting for Federal Grants …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix1-accounting-federal-grants-overview